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LLC to S-Corp to LLC Disregarded Entity
We created our LLC in AZ when my husband and I were not married. At the time, our accountants recommended electing S-Corp status. Which we did. But now we are looking to return back to LLC tax classification. In the meantime, my husband and I are now married and since AZ is a Community Property state, can be considered a disregarded entity as an LLC.
How do I do this?
I was looking at Form 8832 and sending a statement to the IRS. But when I am filling out Form 8832, I think it is looking for only 1 owner and not both of us. Thank you!
‎February 17, 2026
6:21 AM